This paper uses earnings response coefficients from returns-earnings regressions as a proxy for audit quality and empirically analyses the relation between auditor tenure and audit quality from the angle of CPA tenure.

Discuss CPA legal liability simply;

From the current situation of our country, the main cause of false accounting information is not the system and standards of accounting itself, but the absense of corresponding efficient support infrastructures, is such as corporate govername structure, employing system of CPA and securities supervision system.

Simply analysing the civil liability for certified public accountants;

On Professional Liability of Certified Public Accountants to Clients for False Capital Verification;

On Legal Responsibilities and Violation Cost of Certified Public Accountants;